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Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- 4 Amendment of assessments
- Schedule 1 Excess non-concessional superannuation contributions tax reforms
- Income Tax Assessment Act 1997
- 1 Section 10-5 (table item headed "superannuation")
- 2 Section 11-55 (table item headed "superannuation")
- 3 Section 13-1 (table item headed "superannuation")
- 4 Subsection 280-15(3)
- 5 Division 292 (heading)
- 6 Section 292-1
- 7 After Subdivision 292-A
- 8 Subsection 292-85(1)
- 9 Subsection 292-465(1)
- 10 Paragraph 292-465(2)(b)
- 11 Subsections 292-465(3) and (4)
- 12 Subsection 292-465(7)
- 13 Subsection 292-465(8)
- 14 Paragraph 292-465(9)(b)
- 15 After section 292-465
- 16 After section 303-15
- 17 Subsection 995-1(1)
- Taxation Administration Act 1953
- 18 After section 14ZVB
- 19 After paragraph 14ZW(1)(aac)
- 20 Part 2-35 in Schedule 1 (heading)
- 21 Section 96-1 in Schedule 1
- 22 Section 96-5 in Schedule 1 (heading)
- 23 Subsection 96-5(1) in Schedule 1
- 24 Subsection 96-5(1) in Schedule 1 (note 1)
- 25 Paragraph 96-5(5)(b) in Schedule 1
- 26 After section 96-5 in Schedule 1
- 27 Section 96-10 in Schedule 1 (heading)
- 28 Subsection 96-10(1) in Schedule 1
- 29 After section 96-10 in Schedule 1
- 30 Section 96-15 in Schedule 1
- 31 Subsection 96-20(1) in Schedule 1
- 32 After subsection 96-20(1) in Schedule 1
- 33 At the end of section 96-20 in Schedule 1
- 34 Section 96-25 in Schedule 1 (heading)
- 35 Subsection 96-25(1) in Schedule 1
- 36 Subsection 96-25(2) in Schedule 1
- 37 Subsection 96-35(1) in Schedule 1
- 38 Subsection 96-35(1) in Schedule 1
- 39 Paragraph 96-35(2)(a) in Schedule 1
- 40 Subsection 96-35(3) in Schedule 1
- 41 Section 96-40 in Schedule 1
- 42 Section 96-60 in Schedule 1 (note)
- 43 Division 97 in Schedule 1 (heading)
- 44 At the end of Division 97 in Schedule 1
- 45 Subsection 250-10(2) in Schedule 1 (table item 135R)
- 46 After subsection 286-75(2) in Schedule 1
- 47 Section 288-90 in Schedule 1
- 48 Subsection 288-95(3) in Schedule 1
- 49 Application of amendments
- Schedule 2 Transferring tax investigation function to Inspector-General of Taxation
- Part 1 Main amendments
- Inspector-General of Taxation Act 2003
- 1 Paragraph 3(a)
- 2 Paragraph 3(b)
- 3 Paragraph 3(c)
- 4 Section 4
- 5 Section 4 (definition of review )
- 6 Section 4
- 7 Section 4 (definition of tax law )
- 8 Section 4 (definition of tax official )
- 9 Section 4 (definition of taxpayer )
- 10 Section 4
- 11 Divisions 2, 3 and 4 of Part 2
- 12 Part 4 (heading)
- 13 Subsection 37(1) (paragraph (b) of the definition of protected document )
- 14 Subsection 37(1) (paragraph (b) of the definition of protected information )
- 15 After section 37
- 16 Before section 38
- 17 Section 38
- 18 Paragraph 38(c)
- 19 Subparagraph 39(1)(e)(i)
- 20 Subparagraphs 39(1)(e)(ii), (iii) and (iv)
- 21 Subparagraphs 39(1)(e)(v) and (vi)
- 22 Subparagraph 39(2)(c)(i)
- 23 Subparagraphs 39(2)(c)(ii), (iii) and (iv)
- 24 Subparagraphs 39(2)(c)(v) and (vi)
- 25 Subsection 40(2)
- 26 Section 41
- 27 Section 41 (note)
- 28 At the end of section 41
- 29 Section 42
- 30 Subsection 43(2)
- 31 Section 44
- 32 Schedule 1
- Ombudsman Act 1976
- 33 Subsection 3(1)
- 34 Subsection 4(3)
- 35 After section 6C
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 36 At the end of section 202
- Tax Agent Services Act 2009
- 37 Before subsection 70-40(3)
- 38 After subsection 70-40(3A)
- Taxation Administration Act 1953
- 39 Paragraph 8WA(1AA)(b)
- 40 Paragraph 8WB(1A)(a)
- 41 Paragraph 8WB(1A)(b)
- 42 Section 355-1 in Schedule 1 (note)
- 43 Subsection 355-65(5) in Schedule 1 (at the end of the table)
- Part 3 Application and transitional provisions
- 44 Application of amendments
- 45 Transitional - expenses for attending before Inspector-General
- 46 Transitional - investigating complaints similar to those made before commencement
- Schedule 3 CGT exemption for compensation and insurance
- Income Tax Assessment Act 1997
- 1 After paragraph 104-71(1)(d)
- 2 Before paragraph 104-71(1)(e)
- 3 Paragraphs 118-37(1)(a) and (b)
- 4 Subsection 118-300(1) (table item 3)
- 5 Subsection 118-300(1) (at the end of the table)
- 6 After subsection 118-300(1)
- 7 Subsection 295-85(4) (table item 10)
- 8 Application of amendments
- Schedule 4 Providing certainty for superannuation fund mergers
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 After section 306-10
- 2 At the end of subsection 307-125(3)
- 3 After subparagraph 307-220(2)(a)(i)
- 4 At the end of section 307-220
- 5 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 6 At the end of subsection 307-125(1)
- 7 After section 307-125
- Taxation Administration Act 1953
- 8 Paragraph 390-10(2)(b) in Schedule 1
- 9 Application of amendments
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 10 Paragraph 307-125(3)(c)
- 11 Section 307-210
- 12 Section 307-210 (note)
- 13 At the end of section 307-210
- 14 Subsection 307-220(1)
- 15 Subsection 307-225(2)
- 16 At the end of subsection 307-225(2)
- 17 Subsection 995-1(1) (definition of successor fund )
- Schedule 5 Disclosing tax information relating to proceeds of crime orders
- Taxation Administration Act 1953
- 1 Subsection 355-70(1) in Schedule 1 (table item 1, column headed "and the record or disclosure ...", after paragraph (c))
- 2 Subsection 355-70(1) in Schedule 1 (table item 6, column headed "and the record or disclosure ...", after paragraph (c))
- 3 Paragraph 355-70(5)(c) in Schedule 1
- 4 Application of amendments
- Schedule 6 Exploration development incentive
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 67-23 (after table item 23)
- 2 At the end of Part 3-45
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 3 Subsection 6(1)
- 4 After paragraph 177C(1)(bb)
- 5 After paragraph 177C(1)(f)
- 6 At the end of subsection 177C(2A)
- 7 Subsection 177C(3)
- 8 At the end of paragraph 177C(3)(ca)
- 9 After paragraph 177C(3)(ca)
- 10 At the end of subsection 177C(3)
- 11 After paragraph 177CB(1)(d)
- 12 At the end of paragraph 177F(1)(d)
- 13 After paragraph 177F(1)(d)
- 14 At the end of paragraph 177F(3)(d)
- 15 After paragraph 177F(3)(d)
- Income Tax Assessment Act 1997
- 16 Section 13-1 (after table item headed "Equine Workers Hardship Wage Supplement Payment")
- 17 At the end of section 36-25
- 18 At the end of Subdivision 197-A
- 19 Subsection 205-15(1) (at the end of the table)
- 20 Subsection 219-15(2) (at the end of the table)
- 21 Subparagraphs 418-80(2)(b)(ii) and (iii)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1) (definition of annual investment income report )
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
- Taxation Administration Act 1953
- 26 Subsection 8AAB(4) (after table item 16)
- 27 Section 45-340 in Schedule 1 (at the end of paragraph (g) of step 1 of the method statement)
- 28 Section 45-340 in Schedule 1 (at the end of step 1 of the method statement)
- 29 Section 45-375 in Schedule 1 (at the end of paragraph (f) of step 1 of the method statement)
- 30 Section 45-375 in Schedule 1 (at the end of step 1 of the method statement)
- 31 At the end of subsection 155-5(2) in Schedule 1
- 32 Subsection 155-15(1) in Schedule 1 (at the end of the table)
- 33 Subsection 250-10(2) in Schedule 1 (after table item 38C)
- 34 After section 280-100 in Schedule 1
- 35 Paragraph 280-105(1)(a) in Schedule 1
- 36 Subsection 280-110(1) in Schedule 1
- 37 Subsection 284-80(1) in Schedule 1 (at the end of the table)
- Part 3 Repeal of Division 418
- Income Tax Assessment Act 1936
- 38 Subsection 6(1)
- 39 Paragraphs 177C(1)(bba) and (fa)
- 40 Subparagraph 177C(2A)(b)(ii)
- 41 Paragraph 177C(2A)(c)
- 42 Subsection 177C(3)
- 43 Paragraph 177C(3)(ca)
- 44 Paragraph 177C(3)(cb)
- 45 Paragraph 177C(3)(g)
- 46 Paragraphs 177C(3)(h) and 177CB(1)(da)
- 47 Paragraph 177F(1)(d)
- 48 Paragraph 177F(1)(e)
- 49 Paragraph 177F(3)(d)
- 50 Paragraphs 177F(3)(e) and (f)
- Income Tax Assessment Act 1997
- 51 Section 13-1 (table item headed "exploration for minerals")
- 52 Section 36-25 (table dealing with tax losses of greenfields minerals explorers)
- 53 Section 67-23 (table item 27)
- 54 Section 197-42
- 55 Subsection 205-15(1) (table item 7)
- 56 Subsection 219-15(2) (table item 8)
- 57 Division 418
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
- Taxation Administration Act 1953
- 60 Subsection 8AAB(4) (table item 16A)
- 61 Section 45-340 in Schedule 1 (paragraph (g) of step 1 of the method statement)
- 62 Section 45-340 in Schedule 1 (paragraph (h) of step 1 of the method statement)
- 63 Section 45-375 in Schedule 1 (paragraph (f) of step 1 of the method statement)
- 64 Section 45-375 in Schedule 1 (paragraph (g) of step 1 of the method statement)
- 65 Paragraph 155-5(2)(f) in Schedule 1
- 66 Paragraph 155-5(2)(g) in Schedule 1
- 67 Subsection 155-15(1) in Schedule 1 (table item 4)
- 68 Subsection 250-10(2) in Schedule 1 (table item 38D)
- 69 Section 280-101 in Schedule 1
- 70 Paragraph 280-105(1)(a) in Schedule 1
- 71 Subsection 280-110(1) in Schedule 1
- 72 Subsection 284-80(1) in Schedule 1 (table item 5)
- Part 4 Application and saving provisions
- Division 1 Application of amendments
- 73 Application of amendments
- Division 2 Savings provisions relating to repeal of Division 418
- 74 Object
- 75 Making and amending assessments, and doing other things, in relation to past matters
- 76 Saving of provisions about effect of assessments
- 77 Saving of provisions about general interest charge or shortfall interest charge
- 78 Repeals disregarded for the purposes of dependent provisions
- 79 Division does not limit operation of section 7 of the Acts Interpretation Act 1901
- Schedule 7 Miscellaneous amendments
- Part 1 Amendments commencing on the day after this Act receives the Royal Assent
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 17-15
- 2 Subsection 31-15(3)
- 3 Application of amendments
- 4 Paragraph 63-27(1)(b)
- 5 Section 93-15
- 6 Application of amendment
- Excise Act 1901
- 7 Section 5
- 8 Subsection 116(2)
- Income Tax Assessment Act 1936
- 9 Section 94L
- 10 Application of amendment
- 11 Subsection 160ZZVB(2)
- 12 Subsection 272-87(3) in Schedule 2F
- Income Tax Assessment Act 1997
- 13 Section 13-1 (after table item headed "imputation")
- 14 Section 13-1 (table item headed "trusts")
- 15 Paragraph 40-340(2)(b)
- 16 Subsections 165-115AA(2) and (3)
- 17 Subsection 295-490(1) (table item 2B)
- 18 Application of amendment
- 19 Section 415-95
- 20 Subsection 420-60(4)
- 21 Application of amendment
- Income Tax (Transitional Provisions) Act 1997
- 22 Subdivision 420-B
- Petroleum Resource Rent Tax Assessment Act 1987
- 23 Subparagraph 31(1)(b)(ii) of Schedule 1
- 24 Application of amendment
- Retirement Savings Accounts Act 1997
- 25 Subparagraph 3(1)(e)(ii)
- Superannuation Act 2005
- 26 Subparagraph 14(4)(a)(iv)
- 27 Paragraph 18(3)(d)
- Superannuation Guarantee (Administration) Act 1992
- 28 Subsection 32C(4A)
- Superannuation Industry (Supervision) Act 1993
- 29 Paragraph 71(1)(g)
- 30 Transitional provision - in-house assets
- 31 Section 253 (at the end of note 3)
- Superannuation (Productivity Benefit) Act 1988
- 32 Subparagraph 3AB(1)(b)(iii)
- Taxation Administration Act 1953
- 33 Subsection 2(1)
- 34 Paragraph 3B(1AA)(a)
- 35 Section 14ZQ (definition of franking assessment )
- 36 Paragraph 14ZW(1AAC)(b)
- 37 Application of amendment
- 38 Paragraph 284-75(3)(b) in Schedule 1
- 39 Application of amendment
- 40 Paragraph 355-25(2)(b) in Schedule 1
- 41 Application of amendment
- 42 Paragraph 355-70(4)(j) in Schedule 1
- 43 Application of amendment
- Part 2 Other amendments
- Petroleum Resource Rent Tax Assessment Act 1987
- 44 Paragraph 35(1)(a)
- Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012
- 45 Item 22 of Schedule 4
- 46 Item 23 of Schedule 4
- 47 Subitem 30(2) of Schedule 4
- 48 Item 46 of Schedule 4
- Superannuation Legislation Amendment (Further MySuper and Transparency Measures) Act 2012
- 49 Item 42 of Schedule 3 (heading)
- 50 Item 42 of Schedule 3
- 51 Validation of regulations
- Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013
- 52 Item 11 of Schedule 1 (after the heading)
- Tax Laws Amendment (2013 Measures No. 2) Act 2013
- 53 Item 34 of Schedule 2
- 54 Item 34 of Schedule 2
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